NOVE CONSULTING: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
NOVE CONSULTING
Largest movements
- Tangible fixed assets -€31,486
down €31,486 (-4.9%), from €636,487 to €605,001
of which Land and buildings: -€24,702
- Receivables within one year +€15,180
up €15,180 (+53.7%), from €28,249 to €43,429
of which Trade receivables: +€15,260
- Debts after one year -€57,823
down €57,823 (-76.1%), from €75,935 to €18,112
- Other debts +€38,852
up €38,852 (+1,347%), from €2,884 to €41,736
- Tax, wage and social debts +€9,978
up €9,978 (+122%), from €8,183 to €18,161
- Gross operating margin +€74,987
up €74,987 (+255%), from €29,380 to €104,367
- Financial charges -€21,612
down €21,612 (-90.0%), from €24,007 to €2,395
of which Non-recurring financial charges: -€20,123
- Taxes +€15,595
up €15,595 (+3,614%), from €431 to €16,027
- Financial income -€5,426
down €5,426 (-94.4%), from €5,745 to €319
- Other operating charges +€1,080
up €1,080 (+39.4%), from €2,738 to €3,817
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €697,516 | €682,952 | -€14,564 | -2.1% |
| Fixed assets | 21/28 | €636,487 | €605,001 | -€31,486 | -4.9% |
| Tangible fixed assets | 22/27 | €636,487 | €605,001 | -€31,486 | -4.9% |
| Land and buildings | 22 | €608,262 | €583,559 | -€24,702 | -4.1% |
| Plant, machinery and equipment | 23 | €1,985 | €1,322 | -€663 | -33.4% |
| Furniture and vehicles | 24 | €26,240 | €20,120 | -€6,120 | -23.3% |
| Current assets | 29/58 | €61,029 | €77,950 | +€16,921 | +27.7% |
| Amounts receivable within one year | 40/41 | €28,249 | €43,429 | +€15,180 | +53.7% |
| Trade receivables | 40 | €20,812 | €36,072 | +€15,260 | +73.3% |
| Other amounts receivable | 41 | €7,438 | €7,357 | -€81 | -1.1% |
| Current investments | 50/53 | €20,000 | €25,140 | +€5,140 | +25.7% |
| Cash at bank and in hand | 54/58 | €5,672 | €2,371 | -€3,301 | -58.2% |
| Deferred charges and accrued income | 490/1 | €7,108 | €7,011 | -€97 | -1.4% |
| Total equity and liabilities | 10/49 | €697,516 | €682,952 | -€14,564 | -2.1% |
| Equity | 10/15 | €541,066 | €536,771 | -€4,294 | -0.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €528,666 | €524,371 | -€4,294 | -0.8% |
| Distributable reserves | 133 | €528,666 | €524,371 | -€4,294 | -0.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €156,450 | €146,180 | -€10,270 | -6.6% |
| Amounts payable after more than one year | 17 | €75,935 | €18,112 | -€57,823 | -76.1% |
| Financial debts | 170/4 | €75,935 | €18,112 | -€57,823 | -76.1% |
| Amounts payable within one year | 42/48 | €80,276 | €128,068 | +€47,792 | +59.5% |
| Current portion of amounts payable after more than one year | 42 | €62,731 | €62,700 | -€31 | 0.0% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €6,478 | €5,471 | -€1,007 | -15.5% |
| Suppliers | 440/4 | €6,478 | €5,471 | -€1,007 | -15.5% |
| Taxes, remuneration and social security | 45 | €8,183 | €18,161 | +€9,978 | +122% |
| Taxes | 450/3 | €8,183 | €18,161 | +€9,978 | +122% |
| Other amounts payable | 47/48 | €2,884 | €41,736 | +€38,852 | +1,347% |
| Accrued charges and deferred income | 492/3 | €239 | €0 | -€239 | -100% |
| Non-recurring operating income | 76A | €220 | €0 | -€220 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,009 | €33,816 | -€193 | -0.6% |
| Other operating charges | 640/8 | €2,738 | €3,817 | +€1,080 | +39.4% |
| Gross operating margin | 9900 | €29,380 | €104,367 | +€74,987 | +255% |
| Operating profit (loss) | 9901 | -€7,366 | €66,734 | +€74,100 | |
| Financial income | 75/76B | €5,745 | €319 | -€5,426 | -94.4% |
| Recurring financial income | 75 | €5,745 | €319 | -€5,426 | -94.4% |
| Financial charges | 65/66B | €24,007 | €2,395 | -€21,612 | -90.0% |
| Recurring financial charges | 65 | €3,884 | €2,395 | -€1,489 | -38.3% |
| Non-recurring financial charges | 66B | €20,123 | €0 | -€20,123 | -100% |
| Profit (loss) for the period before taxes | 9903 | -€25,628 | €64,658 | +€90,286 | |
| Income taxes | 67/77 | €431 | €16,027 | +€15,595 | +3,614% |
| Profit (loss) for the period | 9904 | -€26,059 | €48,631 | +€74,691 | |
| Profit (loss) for the period to be appropriated | 9905 | -€26,059 | €48,631 | +€74,691 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.